Spiritual and socio-economic law of the Kitáb-i-Aqdas, the central book of the Bahá’í Faith, which states that Bahá’ís should voluntarily donate 19% of what they own, with few exceptions, to the Universal House of Justice, the current governing body of the Bahá’í Faith, as it belongs to God. One's needful expenses, residence, and household and professional equipment are exempt. In other words, it is based on one's wealth, not income. Some of the usages include the relief of those in difficulty, such as orphans and the disabled, and for other vital needs of the Bahá’í Faith. To make this offering is considered a bounty and the source of grace, abundance, and confirmations, and is conducive to spiritual growth, so it is thus given in a spirit of joy, fellowship, perfect humility and lowliness.